| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥718M | ¥773M | -7.1% |
| Cost of Sales | ¥553M | ¥630M | -12.2% |
| Gross Profit | ¥165M | ¥144M | +15.0% |
| SG&A Expenses | ¥196M | ¥232M | -15.3% |
| Operating Income | ¥-31M | ¥-88M | +64.8% |
| Non-operating Income | ¥4M | ¥189,000 | +2031.2% |
| Non-operating Expenses | ¥8M | ¥4M | +111.9% |
| Ordinary Income | ¥-35M | ¥-92M | +62.0% |
| Profit Before Tax | ¥-69M | ¥-92M | +25.1% |
| Income Tax Expense | ¥7M | ¥3M | +106.6% |
| Net Income | ¥-75M | ¥-95M | +20.7% |
| Net Income Attributable to Owners | ¥-75M | ¥-95M | +21.1% |
| Total Comprehensive Income | ¥-75M | ¥-94M | +20.2% |
| Depreciation & Amortization | ¥104,000 | ¥1M | -91.5% |
| Interest Expense | ¥2M | ¥1M | +23.1% |
| Basic EPS | ¥-19.71 | ¥-24.99 | +21.1% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥735M | ¥964M | ¥-229M |
| Cash and Deposits | ¥547M | ¥755M | ¥-208M |
| Accounts Receivable | ¥124M | ¥148M | ¥-24M |
| Non-current Assets | ¥159M | ¥153M | +¥6M |
| Intangible Assets | ¥44M | ¥14M | +¥30M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-97M | ¥-76M | ¥-21M |
| Investing Cash Flow | ¥-727,000 | ¥-34M | +¥33M |
| Financing Cash Flow | ¥-110M | ¥-85M | ¥-24M |
| Free Cash Flow | ¥-98M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -10.4% |
| Gross Profit Margin | 23.0% |
| Current Ratio | 152.8% |
| Quick Ratio | 152.8% |
| Debt-to-Equity Ratio | 1.17x |
| Interest Coverage Ratio | -18.67x |
| EBITDA Margin | -4.3% |
| Effective Tax Rate | -9.6% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | -7.1% |
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 3.80M shares |
| Average Shares Outstanding | 3.80M shares |
| Book Value Per Share | ¥108.07 |
| EBITDA | ¥-31M |
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥1.39B |
| Operating Income Forecast | ¥-66M |
| Ordinary Income Forecast | ¥-65M |
| Net Income Attributable to Owners Forecast | ¥-86M |
| Basic EPS Forecast | ¥-22.63 |
| Dividend Per Share Forecast | ¥0.00 |
| Goodwill | ¥44M | ¥14M | +¥30M |
| Investment Securities | ¥87M | ¥95M | ¥-8M |
| Total Assets | ¥894M | ¥1.12B | ¥-222M |
| Current Liabilities | ¥481M | ¥615M | ¥-134M |
| Accounts Payable | ¥118M | ¥196M | ¥-78M |
| Short-term Loans | ¥100M | ¥100M | ¥0 |
| Non-current Liabilities | ¥1M | ¥15M | ¥-13M |
| Long-term Loans | ¥13M | ¥13M | ¥0 |
| Total Liabilities | ¥482M | ¥629M | ¥-147M |
| Total Equity | ¥411M | ¥487M | ¥-76M |
| Capital Stock | ¥408M | ¥408M | ¥0 |
| Capital Surplus | ¥595M | ¥595M | ¥0 |
| Retained Earnings | ¥-603M | ¥-528M | ¥-75M |
| Owners' Equity | ¥403M | ¥477M | ¥-74M |
| Working Capital | ¥254M | - | - |